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2016 (1) TMI 48

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..... ty on 18.01.2015, has not been considered by the assessing officer. The specific prayer made by the petitioner with regard to supply of certain copies of documents was also turned down by the officer concerned and no such reference is made in the impugned order. - Additional Government Pleader (Taxes), appearing for the respondent would, on instructions, fairly submit that though the objection dat .....

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..... Two Wheelers. The petitioner firm is also registered under the provisions of the Tamil Nadu valued Added Tax, 2006 and The Central Sales Tax Act, 1956 as an assessee originally with the registration certificate number TIN 33746200555 which got cancelled from 09.01.2013 as the petitioner firm stopped business. The petitioner has got registration certificate subsequently with the registration numbe .....

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..... er dated 22.04.2014 directed the assessing authority to consider the objections of the petitioner and thereafter, pass appropriate orders in consideration of the documents relating to the bank transactions and thereafter pass appropriate orders. Thereafter, according to the petitioner, he filed all the relevant documents. Now, the grievance of the petitioner is that though he produced all the rele .....

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..... respondent would, on instructions, fairly submit that though the objection dated 13.01.2015 was received from the petitioner by the respondent, inadvertently, the same was not considered by him. 6. In view of the above fair submission made by the learned Additional Government Pleader, this court is of the view that the impugned order is liable to be set aside on the sole ground that the object .....

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..... period of two weeks from the date of receipt of a copy of this order and after receiving elaborate reply as well as the objections from the petitioner, necessary order be passed on merits and in accordance with law within a period of six weeks thereafter. If the petitioner fails to comply any of the directions now issued, the respondent shall pass orders within the time as directed. No costs. Con .....

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